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Public Accounts committee You did.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee It's the one I referred to, the first-time home buyers' tax credit.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I do, yes.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee That's correct.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I'm not sure.... I mean, the tax system is a collection of those individual measures—
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee —so we're looking at those individual measures.
May 25th, 2015Committee meeting
Andrew Marsland
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee Yes. We publish the tax expenditure report in line with the tabling of the main estimates every year. In preparation for that, we use the latest available data, which will vary from measure to measure. Whether it's a corporate measure or a GST measure, the data sources are differ
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee The document referred to was an internal policy development paper that we prepared in looking at evolving the policy. It wasn't a document that we prepared for public release.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee As I say, it was prepared for an internal purpose, in terms of the policy development and the changes under consideration at the time.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I think I said that it's part of our analytical framework. We have a kind of template that we use when we look at any tax measure, and part of that is looking at spending alternatives, alternative delivery mechanisms. I think there are exceptions where we don't get much further t
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I'm not aware of the specific risks referred to in the report. But I guess what I would say as a general statement before I come back to the specific is that I don't think there is any case where there aren't risks, in my experience, when looking at a tax measure. There are alw
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I would suggest that the objective of providing those measures will be to allow a better sense of how the tax expenditure will grow in importance over a few years. I think you can do that in many tax expenditures by looking at the four years of historical data and the two years
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I think there's always value in information. As I say, if I sound cautious, it's because we wouldn't want to give a false degree of assurance as to what those expenditures would be in particular cases where there's more volatility expected.
May 25th, 2015Committee meeting
Andrew Marsland
Public Accounts committee I think I'd respond by saying that when we analyze particular tax measures—and you referred to one and our work on flow-through shares and the mineral exploration tax credit—we apply a whole range of considerations. Firstly, what's the policy objective of the measure? What's the
May 25th, 2015Committee meeting
Andrew Marsland